Home  Journals  Economic Analysis: Theory and Practice  6(135) – 2009 February

Accounts fraud

Available online: 18 September 2009

Subject Heading: Investment risks and efficiency

JEL Classification: 

The article deals with the mechanisms of account fraud disclosure and determent in order to minimize its impact on capital markets. The author classifies types of fraud; defines financial results management; studies the main abusive financial, assets and liabilities practices; suggests methods of disclosing and determent thereof; points out corporate management playing a great part therein; and describes each participant of the efficient corporate management.

Keywords: fraud, financial, accounting, embezzlement, corruption, motivation, relevance, revenue, falsification, accounts, transaction, acceleration, deferment, debtors, creditors, tax, liabilities, efficiency, risk, evaluation

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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